Wilson v. Canyon County

Each of the respondents made homestead entry and proof on land within the Payette-Boise government irrigation project, Canyon county. In no case has reclamation proof been made, nor has certificate of such proof been issued. The lands were assessed for taxation in 1925 and respondents petitioned the board of county commissioners of Canyon county to cancel the assessments, on the theory that the lands were United States property and exempt from taxation. The petitions were denied by the county commissioners and appeals were taken to the district court and consolidated and a decree was entered…